I’m confused about “Head of Household” (HoH) status. I know it usually requires a dependent.
I’m unmarried, maintain a home for my elderly parent (who lives separately), and cover most expenses. However, they aren’t my dependent due to their income. Can I still qualify for HoH, or is a dependent mandatory?
Normally, to file as head of household, you need a dependent child or relative living with you. But, a custodial parent can still use this filing status for their child even if they let the other parent claim it on their taxes.
Yes, you can claim Head of Household filing status without a dependent, but it requires specific circumstances. To qualify, you must be unmarried, pay for more than half the costs of maintaining a home, and have a qualifying relative live with you for the entire year. A qualifying relative can be a parent who doesn’t need to live with you, as long as you pay at least half their living expenses. However, they cannot have a gross income exceeding $4,400 and cannot be claimed as a dependent by someone else. Since your parent has income that disqualifies them as your dependent, you would not be able to claim them as a qualifying relative for Head of Household purposes. The rules are complex, so it’s best to consult with a tax professional to determine if you meet all the criteria.